Conventionally, thermally conductive materials in which thermally conductive fillers are contained in elastomers, such as silicone rubbers or acrylic resins, have been known. Among the elastomers, silicone rubbers generate siloxane gases. The siloxane gases may negatively affect electronic devices. Therefore, various thermally conductive materials that use acrylic elastomers that generate no siloxane gas as substrates have been developed (see, e.g., Patent Document 1).